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Italy: Mandatory disclosure directive (DAC6), transposition into domestic law

Italy: Mandatory disclosure directive (DAC6)

The Italian government approved a legislative decree to transpose Council Directive (EU) 2018/822 on mandatory disclosure (DAC6) into Italian domestic law.


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The legislative decree is expected to be published in the official gazette and then followed first by a ministerial decree that would clarify certain aspects of DAC6 (such as the hallmarks and main benefit test), and then by a statement of practice from the Italian tax authority concerning the practical reporting requirements.

With the legislative decree, Italy opted for a six-month deferral of the reporting deadlines, as allowed by EU-level amendments to DAC6 in response to the coronavirus (COVID-19) pandemic.

In general, DAC6 extends the scope of application of a mechanism for the automatic exchange of information between EU tax administrations, including information about reportable cross-border arrangements that potentially constitute aggressive tax planning. The scope of the Italian legislative decree aligns with DAC6 and has not been extended to cover value added tax (VAT), customs duties, excise taxes, and compulsory social security contributions.

Read an August 2020 report [PDF 182 KB] prepared by the KPMG member firm in Italy

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